Kate dies owning a passive activity with an adjusted basis of $100,000. Its fair market value at that date is $130,000. Suspended losses relating to the property were $45,000. a. The heir's adjusted basis is $130,000, and Kate's final deduction is $15,000. b. The heir's adjusted basis is $130,000, and Kate's final deduction is $45,000. c. The heir's adjusted basis is $100,000, and Kate's final deduction is $45,000. d. The heir's adjusted basis is $175,000, and Kate has no final deduction. e. None of the above